Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Definition of posit for English Language Learners. : to suggest (something, such as an idea or theory) especially in order to start a discussion. See words that rhyme with posit Nglish: Translation of posit for Spanish speakers Britannica English: Translation of posit for Arabic speakers.